Tax Rate & Surcharge Management

China

VAT
Corporate Income Tax

1. VAT: 6% for general taxpayers; 1% for small-scale taxpayers (phased policy)
2. Corporate Income Tax: 25% (5% for micro and small enterprises)

1. Dine-in/home-made takeout (including ready-to-cook prepared dishes): 6%
2. Externally purchased unprocessed takeout (e.g., bottled alcohol): 13%
3. Fully prepared takeout (e.g., vacuum-packed marinated food): 13%

1. Tax Base: Sales revenue before discounts (tax can be calculated based on post-discount amount if discounts are indicated on invoices)
2. VAT is stacked with 12% additional taxes (exempt for monthly sales ≤ 100,000 yuan)
3. Corporate Income Tax is calculated independently of VAT

Hong Kong, China

Profits Tax

No VAT

1. Unified no VAT for dine-in and takeout
2. No additional tax on alcoholic beverages

Only Profits Tax is paid based on profits; no turnover tax stacking

Japan

Consumption Tax (JCT)

1. Standard rate: 10%
2. 8% for non-alcoholic food

1. 8% for non-alcoholic takeout sold in supermarkets
2. 10% for restaurant dine-in/takeout (including alcohol)

1. Tax Base: Amount before discounts
2. No additional taxes; Corporate Income Tax is implemented in parallel with Consumption Tax

South Korea

VAT

Standard rate: 10%

1. Unified 10% for dine-in and takeout
2. Additional consumption tax of 10%-20% on alcoholic beverages

No additional taxes on VAT; Corporate Income Tax (22%) is calculated independently

Singapore

GST
Corporate Income Tax

1. GST: 9% (exempt for annual sales ≤ 1 million Singapore dollars)
2. Corporate Income Tax: 17%

1. Unified 9% for dine-in and takeout
2. Additional specific tax of 10%-80% on alcoholic beverages

Input GST can be deducted; Corporate Income Tax is calculated independently of GST

Thailand

VAT
Corporate Income Tax

1. VAT: 7% (preferential rate valid until September 2025)
2. Corporate Income Tax: 20% (progressive tax for micro and small enterprises)

1. Unified 7% for dine-in and takeout
2. Additional consumption tax of 10%-60% on alcoholic beverages

VAT is paid on imported ingredients based on CIF value; no stacking with sales VAT

Malaysia

Sales and Service Tax (SST)

1. Catering Service Tax: 6%
2. Sales Tax: 10% (for goods such as alcohol)

1. Unified 6% for dine-in and takeout
2. Additional 10% Sales Tax on alcoholic beverages

Service Tax and Sales Tax are calculated separately; no stacking

Philippines

VAT
Consumption Tax

1. VAT: 12%
2. Alcohol Consumption Tax: 10%-50%

1. Unified 12% for dine-in and takeout
2. Additional Consumption Tax on alcoholic beverages

No additional taxes on VAT; Corporate Income Tax (20%) is calculated independently

Indonesia

VAT

Standard rate: 11%

1. Unified 11% for dine-in and takeout、
2. Additional consumption tax of 10%-20% on alcoholic beverages

VAT is stacked with 2% local tax

Saudi Arabia

VAT

Standard rate: 15%

1. Unified 15% for dine-in and takeout
2. Alcoholic beverages are prohibited (no tax)

1. No additional taxes; Corporate Income Tax (20%) is calculated independently
2. Foreign-funded restaurants are required to pay an additional 5% withholding tax

United Arab Emirates

VAT

Standard rate: 5%

1. Unified 5% for dine-in and takeout
2. Alcoholic beverages are only legal in specific areas, with an additional 50% tax

No additional taxes; Corporate Income Tax (9%) is calculated independently

United Kingdom

VAT

1. Standard rate: 20%
2. 0% for basic food

1. 0% for cold takeout sold in supermarkets
2. 20% for restaurant takeout (including hot food/alcohol)
3. 20% for the chocolate-coated snack takeout

No additional taxes; Corporate Income Tax (25%) is calculated independently

Germany

VAT

1. Standard rate: 19%
2. 7% for catering

1. 7% for restaurant dine-in/takeout (food category)
2. 19% for takeout alcohol/non-food categories

Tax rates are calculated separately for different categories; no stacking

France

VAT

1. Standard rate: 20%
2. 5.5% for catering

1. 5.5% for dine-in/takeout (non-alcoholic)
2. 20% for takeout alcohol

No additional taxes; Corporate Income Tax (25%) is calculated independently

Spain

VAT

1. Standard rate: 21%
2. 10% for catering
3. 16% for alcohol

1. 10% for dine-in/takeout (non-alcoholic)
2. 16% for takeout alcohol

Tax rates are calculated separately for different categories; no stacking

Portugal

VAT

1. Standard rate: 23%
2. 13% for catering

1. 13% for pure food takeout
2. 23% for takeout meal sets containing alcohol/soft drinks

If a meal set contains high-tax-rate categories, the entire order is taxed at 23%

Italy

VAT

1. Standard rate: 22%
2. 10% for catering

1. 10% for dine-in/takeout (non-alcoholic)
2. 22% for takeout alcohol

No additional taxes; Corporate Income Tax (24%) is calculated independently

Netherlands

VAT

1. Standard rate: 21%
2. 9% for catering

1. 9% for dine-in/takeout (non-alcoholic)
2. 21% for takeout alcohol

Tax rates are calculated separately for different categories; no stacking

Czech Republic

VAT

1. Standard rate: 21%
2. 15% for catering

1. 15% for dine-in/takeout (non-alcoholic)
2. 21% for takeout alcohol

VAT is stacked with 1%-5% local tax

United States

Sales Tax
Consumption Tax

1. Sales Tax: 0%-7.25% state tax + 0%-3% local tax
2. Alcohol Consumption Tax: 10%-15% (state-level)

1. California: Dine-in food is tax-exempt, takeout food is taxable
2. New York: An additional 0.25 US dollar per order packaging tax on takeout
3. Additional Consumption Tax on alcoholic beverages

1. Sales Tax = State Tax + Local Tax (direct stacking)
2. Packaging Tax/Consumption Tax is paid in parallel with Sales Tax

Canada

GST
HST

1. Federal GST: 5%
2. Provincial Tax: 0%-10% (combined HST up to 15%)

December 2024 - February 2025:

1. GST-exempt for dine-in/takeout (non-alcoholic)
2. Taxable for alcoholic beverages (including some mixed drinks)

1. Tax Base: GST-exempt for food amount; delivery fee is taxable
2. HST is a combined rate of federal and provincial taxes

Australia

GST

Standard rate: 10%

1. Unified 10% for dine-in and takeout
2. Additional consumption tax of 10%-40% on alcoholic beverages

Input GST can be deducted; Corporate Income Tax (30%) is calculated independently

New Zealand

GST

Standard rate: 15%

1. Unified 15% for dine-in and takeout2. Additional consumption tax of 20%-60% on alcoholic beverages

No additional taxes on GST; Corporate Income Tax (28%) is calculated independently

Tax Rate Name

Mandatory. Enter the tax rate name, e.g., "Alcohol Tax", "GST".

Tax Rate Type

Select one of the following two types based on tax classification:

1. Percentage: Proportional tax, e.g., 6% VAT for catering services, 10% consumption tax for alcoholic beverages
2. Fixed: Fixed-amount tax, e.g., $2 environmental tax per takeout order

Tax Rate Rule

Optional:

1. Unified Tax Rate: Applicable to all channels (dine-in/takeout/self-pickup orders)
2. Specified Takeout & Self-Pickup Tax Rate: You can separately specify the percentage or amount of tax rate for takeout and self-pickup

Tax Rate

1. If Percentage is selected as the tax rate type, enter the tax rate percentage
2. If Fixed is selected as the tax rate type, enter the fixed tax amount

Tax Code

Optional. Enter the corresponding code verified by the tax authority, which must be consistent with the enterprise's actual tax type.

Default Tax Rate

Controlled by toggle switch: When enabled, this tax rate will be the default tax rate for all stores under the group and will be automatically matched when creating new products/orders

Include Item Tax Rate

Controlled by toggle switch: When enabled, tax calculation will stack with the tax rate already configured for the item

Calculate Tax Before Discount

Controlled by toggle switch: When enabled, tax is calculated based on the original price of the order before discount; when disabled, tax is calculated based on the actual payment amount after discount

Eligible for Tax Incentives

Toggle switch. If enabled, you need to select the incentive type: Tax-Exempt / Non-Taxable / Ordinary Zero-Rate

Specification Model

Optional. Enter the service/item specification matching the tax rate, e.g., "Dine-in Catering Service", "Bottled Baijiu 500ml"

Unit of Measurement

Optional. Enter the unit corresponding to tax calculation, e.g., "Yuan" (tax calculated as a percentage of amount), "Bottle" (tax calculated per item unit)

Surcharge Name

Mandatory. Enter the internal identification name of the surcharge for easy management and distinction, e.g., "Private Room Service Fee", "Disposable Tableware Fee", "Packaging Fee"

Display Name

Mandatory. Enter the name displayed to customers, which should be concise and easy to understand, e.g., "Private Room Service Fee", "Tableware Usage Fee"

Surcharge Type

Select the type of surcharge:

1. Surcharge: General additional charge item, applicable to other unclassified additional fees.
2. Service Fee: Fee incurred for providing additional services, mainly for value-added service charges.
3. Packaging Fee: Fee charged for providing food packaging services to customers, including the cost of packaging materials and labor.
4. Credit Card Handling Fee: A compensatory fee charged by merchants to cover bank card processing fees when customers pay with credit cards.
5. Price Adjustment Fee: Fee incurred due to fluctuations in market ingredient prices, pricing adjustments during special periods, etc., used to balance costs or adjust pricing.
6. Minimum Order Supplement Fee: Fee charged to make up the difference when the order amount is lower than the minimum consumption standard set by the store.
7. Tip Service Fee: Fee voluntarily paid by customers or set by the store to incentivize service staff.

Fee Type & Surcharge amount

Mandatory. Select the fee calculation method:

1. Open-Ended: Mainly for tip-based surcharges; you need to set whether tips are mandatory at the same time.
   1. Mandatory Enabled: The fee is automatically added during order settlement, and customers must pay it, e.g., 10% mandatory tip service fee in high-end restaurants.
   2. Mandatory Disabled: Customers can independently choose whether to add the fee and the amount to add, e.g., voluntary tips in fast-food stores.
2. Percentage: Charged as a percentage of the order amount; you need to enter the percentage value, e.g., 10% private room service fee based on the consumption amount.
3. Fixed: Charged at a fixed amount regardless of the order amount; you need to enter the fixed amount value, e.g., 1 yuan per set of disposable tableware.

Fee Rule

Optional:

1. Unified Fee: Specify a fixed surcharge to be enforced.
2. Multi-Date Fee: The surcharge is enforced according to the default rules, with the priority order: Custom Surcharge > Weekly Surcharge > Basic Surcharge

Calculation Rule

Select one of the following three calculation rules:

1. Pre-Tax & Pre-Discount (Including Preferential Value)
   1. Surcharge Calculation Base = Original Order Price (Pre-Discount) + Preferential Value, excluding tax.
   2. Example: Original order price is $100, discount is $10, preferential value is $5. Calculation base = $100 + $5 = $105. If the surcharge rate is 10%, the surcharge is $10.50.
2. Pre-Tax & Post-Discount
   1. Surcharge Calculation Base = Discounted Order Amount, excluding tax.
   2. Example: Original order price is $100, discounted amount is $80. Calculation base = $80. If the surcharge rate is 5%, the surcharge is $4.
3. Post-Tax & Post-Discount
   1. Surcharge Calculation Base = Discounted Order Amount + Total Tax Amount, i.e., the surcharge is calculated based on the actual post-tax payment amount.
   2. Example: Discounted order amount is $80, tax is $6. Calculation base = $86. If the surcharge rate is 3%, the surcharge is $2.58.

Enforce When Amount Reaches Threshold

Optional. Set the minimum order amount threshold; the surcharge is only collected when the order amount meets or exceeds the threshold.
Example: A $5 packaging fee will be charged for orders of $200 or more.

Included in Actual Revenue

Controlled by toggle switch: When enabled, the surcharge amount is included in the store's actual turnover; when disabled, it is only treated as a collected-on-behalf fee.

Surcharge Taxable

Controlled by toggle switch: When enabled, the surcharge amount is taxed according to the configured tax rate, and you need to select the tax rate name; when disabled, the surcharge is a post-tax amount.

Surcharge Application

Optional: Auto-Execute or Manually

Order Channel

Multiple selection allowed. Select the order channels where the surcharge takes effect, e.g., POS, Online Ordering, etc.

Dining Method

Multiple selection allowed. Select the dining methods where the surcharge takes effect, e.g., "Dine-In", "Takeaway".